Gardner is paying for the Family Tickets (two adults, two children), which will be available on a first come, first served basis.
Blues are expecting a bumper crowd on Saturday as the Sky Bet Championship fixture has been designated kids for a quid.
"When I read about the kids for a quid initiative I thought it was a great idea," said Gardner. "And it got me thinking what could I do to help, even in some small way, to get St. Andrew's rocking like we know it can.
"It's important we continue to attract families and the younger generation of fans.
"All the players appreciate the support we are being given as the manager changes things and hopefully the atmosphere will be like it was in the last match at St. Andrew's, when there was a real coming together."
The Family Tickets will be held for collection from the Ticket Office.
Update: These family tickets are now taken and all winners should receive an email confirming their place.
Supporters who miss out can still buy tickets at the below prices. For purchasing details, please click here.